Second, the underground integrated equipment is a complete set of organic wastewater treatment equipment that can be buried underground, that is, WSZ series wastewater treatment equipment with carbon steel anticorrosion as the main raw material.
Three, the specific accounting entries are:
1. At the time of acquisition:
Borrow: fixed assets-machinery and equipment
Loans: bank deposits
2. Depreciation accrual next month:
Borrow: management expenses-depreciation expenses/sales expenses-depreciation expenses, etc.
Credit: accumulated depreciation
Four, fixed assets are divided into five categories according to the physical form: houses and buildings, machinery and equipment, electronic equipment, transportation equipment and other equipment. According to the provisions of the tax law, its depreciation period is as follows:
1, such as electronic equipment and means of transportation other than trains and ships, and fixed assets such as appliances, tools and furniture with a service life of 5 years related to production and operation;
2. Trains, ships, machines, machinery and other production equipment with a minimum service life of 65,438+00 years;
3. Fixed assets such as houses and buildings with a minimum service life of 20 years;
4. When classifying the shortest service life of fixed assets, enterprises cannot classify fixed assets with different service lives into one category, so as not to affect the correctness of depreciation provision of fixed assets.